Acorah Software Products - Accounts Production 19.3.550 false true 31 October 2024 1 November 2023 false 1 November 2024 31 October 2025 31 October 2025 05264954 Mr N D Buggy Ms F A Moore iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05264954 2024-10-31 05264954 2025-10-31 05264954 2024-11-01 2025-10-31 05264954 frs-core:CurrentFinancialInstruments 2025-10-31 05264954 frs-core:Non-currentFinancialInstruments 2025-10-31 05264954 frs-core:ComputerEquipment 2025-10-31 05264954 frs-core:ComputerEquipment 2024-11-01 2025-10-31 05264954 frs-core:ComputerEquipment 2024-10-31 05264954 frs-core:NetGoodwill 2025-10-31 05264954 frs-core:NetGoodwill 2024-11-01 2025-10-31 05264954 frs-core:NetGoodwill 2024-10-31 05264954 frs-core:MotorVehicles 2025-10-31 05264954 frs-core:MotorVehicles 2024-11-01 2025-10-31 05264954 frs-core:MotorVehicles 2024-10-31 05264954 frs-core:ShareCapital 2025-10-31 05264954 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 05264954 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 05264954 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 05264954 frs-bus:SmallEntities 2024-11-01 2025-10-31 05264954 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 05264954 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 05264954 frs-core:ListedExchangeTraded 2025-10-31 05264954 frs-core:ListedExchangeTraded 2024-10-31 05264954 frs-core:CostValuation frs-core:ListedExchangeTraded 2024-10-31 05264954 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2025-10-31 05264954 frs-core:CostValuation frs-core:ListedExchangeTraded 2025-10-31 05264954 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-10-31 05264954 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2025-10-31 05264954 frs-bus:Director1 2024-11-01 2025-10-31 05264954 frs-bus:CompanySecretary1 2024-11-01 2025-10-31 05264954 frs-countries:EnglandWales 2024-11-01 2025-10-31 05264954 2023-10-31 05264954 2024-10-31 05264954 2023-11-01 2024-10-31 05264954 frs-core:CurrentFinancialInstruments 2024-10-31 05264954 frs-core:Non-currentFinancialInstruments 2024-10-31 05264954 frs-core:ShareCapital 2024-10-31 05264954 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31 05264954 frs-core:CurrentFinancialInstruments 1 2024-10-31
Registered number: 05264954
Nb Partitions & Ceilings Limited
Financial Statements
For The Year Ended 31 October 2025
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 05264954
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 24,142 30,137
Investments 5 181,167 183,240
205,309 213,377
CURRENT ASSETS
Debtors 6 - 35,181
Cash at bank and in hand 273 5,162
273 40,343
Creditors: Amounts Falling Due Within One Year 7 (41,099 ) (64,615 )
NET CURRENT ASSETS (LIABILITIES) (40,826 ) (24,272 )
TOTAL ASSETS LESS CURRENT LIABILITIES 164,483 189,105
Creditors: Amounts Falling Due After More Than One Year 8 - (5,754 )
NET ASSETS 164,483 183,351
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 164,383 183,251
SHAREHOLDERS' FUNDS 164,483 183,351
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Page 2
For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr N D Buggy
Director
15 July 2026
The notes on pages 3 to 5 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
1.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
1.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of .... years.
1.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Motor Vehicles 20% Reducing Balance
Computer Equipment 25% Reducing Balance
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: NIL (2024: NIL)
- -
3. Intangible Assets
Goodwill
£
Cost
As at 1 November 2024 30,000
As at 31 October 2025 30,000
Amortisation
As at 1 November 2024 30,000
As at 31 October 2025 30,000
Net Book Value
As at 31 October 2025 -
As at 1 November 2024 -
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4. Tangible Assets
Motor Vehicles Computer Equipment Total
£ £ £
Cost
As at 1 November 2024 62,265 8,750 71,015
As at 31 October 2025 62,265 8,750 71,015
Depreciation
As at 1 November 2024 32,917 7,961 40,878
Provided during the period 5,869 126 5,995
As at 31 October 2025 38,786 8,087 46,873
Net Book Value
As at 31 October 2025 23,479 663 24,142
As at 1 November 2024 29,348 789 30,137
5. Investments
Listed
£
Cost
As at 1 November 2024 183,240
Disposals (2,073 )
As at 31 October 2025 181,167
Provision
As at 1 November 2024 -
As at 31 October 2025 -
Net Book Value
As at 31 October 2025 181,167
As at 1 November 2024 183,240
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors - 23,390
Other taxes and social security - 11,791
- 35,181
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Page 5
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors - 16,250
Bank loans and overdrafts 12,161 25,424
VAT 188 167
Other creditors - 850
Credit Card - 773
Accruals and deferred income - 7,036
Director's loan account 28,750 14,115
41,099 64,615
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans - 5,754
- 5,754
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
10. Related Party Transactions
At the balance date, the amount owed to the director through the directors loan account totalled £28,750 (2025: £14,115).
The directors loan account is unsecured, interest free and repayable on demand.
11. General Information
Nb Partitions & Ceilings Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05264954 . The registered office is 550 Valley Road, Basford, Nottingham, NG5 1JJ.
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